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On November 25, 2019, Prime Minister Dmitry Medvedev signed a decree on increasing recycling rates for wheeled vehicles (chassis) and their trailers in Russia from January 1, 2021.
On June 13, 2018, the Decree of the Government of the Russian Federation of May 31, 2018 “On Amendments to the Decree of the Government of the Russian Federation No. 81 of February 6, 2018” came into force, according to which:
- The base for calculating the recycling fee for special equipment was increased from 150,000 rubles. up to 172,500 rub. without VAT. The size of the VAT base increased from RUB 177,000. up to 203,550 rub.
- The coefficient for calculating recycling collection is now tied to engine power.
- The deadline for submitting payment documents to the customs authorities is 15 working days. For failure to pay on time, a penalty will be charged.
- For self-propelled forklifts with an electric motor, you also have to pay a fee.
All individuals and legal entities purchasing or producing special equipment in Russia are required to pay a one-time recycling fee. It is intended to preserve and improve the environmental situation and is sent to the state budget.
The Decree of the Government of the Russian Federation approved the recycling fee rates for special equipment in 2021: motor graders, bulldozers, excavators, wheel loaders, road rollers, loaders, cranes, pipe layers, trailers, tractors, ATVs, snowmobiles, combine harvesters, dump trucks and self-propelled vehicles.
How to pay the recycling fee for special equipment
Clause 3 of Article 24.1 of the Federal Law of the Russian Federation “On Production and Consumption Waste” defines 2 collectors of the disposal fee:
- Federal Customs Service - when importing special equipment into Russian territory from other countries;
- Federal Tax Service - from manufacturers operating in Russia, as well as persons who bought special equipment here from sellers who did not pay the tax.
The legislation obliges the payer to submit the necessary documents and transfer money to the Federal Treasury account using the codes:
- 182 1 1200 120 - for self-propelled vehicles, trailers produced in the Russian Federation;
- 182 1 1200 120 - for wheeled vehicles.
It is planned to increase the recycling fee for self-propelled vehicles.
The table below shows the basic tax rates for various types of vehicles in force in 2021:
| Category and type of vehicle | Recycling fee rate, thousand rubles. This can be done through any Russian bank in cash or by bank transfer. When paying at the ticket office, you will need to present your passport. The fact of payment of the fee is noted in the vehicle passport in the “Special Notes” section or in the electronic version of the PTS. If transport equipment is not the subject of this fee, then this must also be indicated in the passport. When neither of these two marks is present, then it is considered that there was no payment. Therefore, the new owner of the vehicle will have to do this. Normative legal acts do not establish penalties for non-payment. But in this case, the PTS will not have a corresponding mark, and without it the vehicle will not be able to be registered. This requirement is contained in Decree of the Government of the Russian Federation No. 938 of 08/12/1994 (clause 4) and in clause 24 of the Administrative Regulations (approved by Order of the Ministry of Internal Affairs No. 605 of 08/07/2013). Processes that relate to recycling fees for self-propelled vehicles and trailers for them are regulated by a number of legislative acts and regulations:
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Required documents
The fee for new special equipment is paid by the manufacturer, which is confirmed in the registration certificate.
After 3 working days after paying the recycling fee, the vehicle buyer submits to the tax office a calculation of its amount. Attached to it:
- technical passport forms;
- duplicates of certificates, declarations of conformity, or the conclusion of the certification body that such equipment does not require mandatory conformity assessment; if available, copies of shipping documents;
- duplicate passports for self-propelled vehicles for which the recycling fee had already been paid, but they were converted into forms for which new passports are issued;
- duplicate receipts for payment of the fee.
If all rules are observed, the corresponding mark is placed in the technical passport.
When importing a motor grader, combine harvester, bulldozer, excavator, loader, road roller, loader, crane, pipe layer, trailer, tractor, ATV, snowmobile, dump truck, self-propelled vehicle from abroad with payment, you must meet the deadline for customs clearance. This can be done at customs. For the procedure you need:
- completed fee calculation form;
- passport of the technical device used to make the payment;
- copies of documents confirming the identity of the machine characteristics with the data given in the calculation;
- contract of sale;
- documents confirming payment.
After checking, the PTS notes that the recycling fee has been paid.
You need to take the preservation of the payment document seriously - in controversial situations, it will confirm both the fact and the amount of the payment. The recycling fee for special equipment cannot be offset against other payments.
Procedure for paying the recycling fee
The recycling fee is paid in rubles in separate settlement (payment) documents according to the appropriate budget classification code to the account of the Federal Treasury. Thus, the recycling fee for wheeled vehicles manufactured in the Russian Federation is paid according to code 182 1 12 08000 01 2000 120 (see Information from the Federal Tax Service of the Russian Federation “Classification codes for budget income of the Russian Federation, administered by the Federal Tax Service in 2014” ). The recycling fee is non-tax income of the federal budget ( Clause 1, Article 51 of the Budget Code of the Russian Federation ), therefore, it does not apply to tax fees.
Please note: payment of the recycling fee may be carried out by the payer with an offset to the overpaid (collected) fee. Moreover, the recycling fee cannot be offset against other payments. Previously, the amount of overpaid recycling fees was only subject to a refund (the possibility of offset was not provided).
Looking ahead, we note that the amount of excessively collected recycling fees can only accrue to the largest manufacturer.
For your information
If the recycling fee has been paid, when transferring waste generated as a result of the loss of a vehicle’s consumer properties to persons engaged in waste management activities, collection of fees is not allowed ( Clause 9, Article 24.1 of Federal Law No. 89-FZ as amended by Federal Law No. 278-FZ , which came into force on January 1, 2014).
Levying a fee on regular producers
In accordance with clause 16 of the Rules, to confirm the correctness of calculation of the amount of the recycling fee after three working days from the date of payment of the fee to the tax authority at the location of the payer-organization (its separate division), it is necessary to submit:
– calculation of the amount of the recycling fee according to the form approved by the Federal Tax Service. Before approving in the prescribed manner the form and format for calculating the amount of the recycling fee, the Federal Tax Service recommends that payers use the form and format sent by Letter dated December 25, 2013 No. GD-4-3/ [email protected] .
Please note: from July 1, 2014, if a recycling fee is paid for more than five vehicles on one day, the calculation of the recycling fee can be submitted to the tax authority only in electronic form via telecommunication channels ( clause 17 of the Rules ). At the same time, the Federal Tax Service recommends now that the specified document flow be carried out electronically using telecommunication channels ( Letter dated January 22, 2014 No. GD-4-3/ [email protected] );
- forms of passports issued for vehicles;
- copies of vehicle (chassis) type approvals, copies of certificates of conformity and (or) declarations of conformity, copies of vehicle design safety certificates and (or) copies of technical examination reports, as well as copies of shipping documents (if any);
- copies of passports issued for vehicles for which a recycling fee was previously paid, on the basis of which the payer manufactured (completed) vehicles (if new passports are issued for these vehicles in accordance with the legislation of the Russian Federation);
- copies of payment documents confirming payment of the recycling fee;
- application for offset of the overpaid (collected) recycling fee against the upcoming payment of the recycling fee in the form given in Appendix 3 to the Rules (with the attachment of documents listed in clauses 27 - 31 of the Rules ) (if the overpaid (collected) fee was not accepted decision on the test). This application can be submitted within three years from the date of payment (collection) of the fee (the same applies to an application for the return of an overpaid (collected) fee);
- decision (and a copy thereof) on offset of the overpaid (collected) recycling fee against its upcoming payment in the form given in Appendix 2 to the Rules (if a decision on offset was made regarding the overpaid (collected) fee);
- a copy of the document confirming the authority to carry out actions on behalf of the payer (if the correctness of the calculation of the recycling fee is confirmed by an authorized representative).
After checking the correctness of the calculation of the amount of the recycling fee and its receipt into the budget, tax officials mark the payment of the fee on the submitted forms of passports issued for vehicles and return them to the payer. In accordance with the Regulations on vehicle passports and vehicle chassis passports, this mark is affixed in the “Special Marks” section of the passport.
In what case can you not pay?
There is no collection mark in the passport of cars registered before September 2012. There was no obligation to pay before this period. In the PTS since 2013, the “recycling fee” field has been present.
The previous owner avoided paying this fee. When issuing a duplicate vehicle passport, this field is entered by State Traffic Inspectorate employees.
In what cases is it not necessary to pay a fee?
- Car over thirty years old. The body, frame and original parts have been preserved.
- The car is owned by embassies and international organizations.
- The vehicle was brought to Russia by participants in the state program for the voluntary resettlement of compatriots from abroad.
- Less than three years have passed since the car was released. Such vehicles are included in a special list and placed under the procedure of a free customs zone in the Kaliningrad region.
As a rule, the manufacturer pays the recycling fee, and the buyer transfers funds only when importing a car from abroad. Payments in this case are made to the account of the tax service. In order to make a transfer, you need to open the fees section:
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- Determine the CDC;
- Complete the calculation of the CS according to the form;
- Register with the Federal Tax Service.
Details for transferring funds are on the tax service website. After the fee has been transferred, you need to come to the tax office with a form for calculating the fee, documents for the purchase of a car and a title for the car.
What can be the liability for non-payment?
If, after the expiration of the license plates, the fee has not been paid and there are no grounds for exemption, then a fine of up to 800 rubles will be issued. They may also be deprived of their rights for a period of up to three months.
If the car was imported from a foreign country, then the funds are collected by the customs service. Payment must be made during customs clearance. In order to make a transfer, you will need to personally come to the customs authorities at your place of residence. You need to take with you:
- PTS for cars;
- Fee calculation form. It must first be completely filled out;
- Car purchase and sale agreement;
- Payment documents to confirm payments;
- Copies of documents that confirm the compliance of the characteristics of the car with the data in the calculation.
If the procedure is performed by a trusted person, a power of attorney must be provided. Details for the transfer are on the customs service website.
How to calculate recycling fee?
The Government Decree established recycling fee rates for equipment for:
- Self-propelled cars;
- Dump trucks;
- Snowmobiles;
- Road rollers, loaders;
- Cranes, pipe layers;
- Trailers;
- Wheel loaders.
In order to make payers comfortable, the tax service has created a separate page for the recycling fee. The payer can independently understand all the payment calculation parameters and determine the amount of the fee in 2021.
The formula for calculation consists of: the amount of the fee is equal to the product of the base rate and the established coefficient.
Now the base rate is 172,500 rubles without value added tax.
The established coefficient is determined by the type of vehicle. The more powerful the car, the higher the recycling fee.
The current legislation defines two structures:
- FCS – for imported vehicles when imported into Russia;
- The Federal Tax Service - tax authorities collect from Russian manufacturers.
According to the law, the manufacturer or the person who imported the car from abroad must pay the fee. The manufacturer pays the fee and only after that the tax office makes a note in the PTS.
For imports, the fee is paid upon entry at the customs border. Payment is recorded in the technical passport for the equipment. In these cases, payment is required. It is impossible to register a car without a mark.
If a company or person is exempt from the fee, but sells equipment, then the new owner must contribute funds to the budget according to the general rules. The recycling fee must be paid only once during use.
What is the fee?
Most often, owners of used or imported special equipment must independently calculate the total costs, taking into account all points of the regulatory act. According to the Decree of the Government of the Russian Federation No. 401 of May 11, 2016 “On amendments to certain acts of the Government of the Russian Federation,” all special equipment weighing less than 10 tons is exempt from paying the recycling fee. If the equipment was produced less than 3 years ago, then the minimum contribution will be 150,000 rubles. For vehicles that have been in operation for more than 3 years, the fee may exceed RUB 1,000,000. The amount varies up or down depending on the power and weight of the unit. The table below shows the recycling fee amounts for each type of transport.
Table - Amount of recycling fee for self-propelled vehicles and special equipment in 2021
| Machine type | Amount of recycling fee, rub. | |
| In operation less than 3 years | In operation for more than 3 years | |
| Trucks (category B, C, tractors, dump trucks, vans, refrigerators) | From 124,500 to 718,500 | From 132,000 to 1,770,000 |
| Special transport (truck chassis of category C) | From 247,500 to 742,500 | From 1,500,000 to 1,950,000 |
| Buses | From 148,500 to 495,000 | From 150,000 to 780,000 |
| Mining trucks | From 336,000 to 9,165,000 | From 7,668,000 to 9,900,000 |
| Wheeled vehicle chassis | From 198,000 to 495,000 | From 309,000 to 780,000 |
| Motor graders | From 480,000 to 1,200,000 | From 1,275,000 to 3,555,000 |
| Bulldozers | From 600,000 to 2,250,000 | From 1,800,000 to 15,000,000 |
| Excavators | From 600,000 to 1,200,000 | From 2,550,000 to 6,075,000 |
| Wheeled material handlers | From 375,000 to 660,000 | From 11490 000 to 24 135 000 |
| Road rollers | From 105,000 to 330,000 | From 480,000 to 1,455,000 |
| Loaders | From 150000 to 2175000 | From 900000 to 10500000 |
| Self-propelled cranes | From 1,725,000 to 4,545,000 | From 6,645,000 to 35,715,000 |
| Pipelayers | From 1,500,000 to 3,750,000 | From 4,500,000 to 15,000,000 |
| Trailers and semi-trailers | From 330,000 to 405,000 | From 1,500,000 to 1,785,000 |
| Road maintenance machines | From 420,000 to 705,000 | From 1,635,000 to 2,895,000 |
| Forestry machines | From 1,200,000 to 2,700,000 | From 7,500,000 to 10,500,000 |
| Forwarder type machines | From 1,200,000 to 2,700,000 | From 7,500,000 to 10,500,000 |
| Timber front loaders and skidders for forestry | From 1,200,000 to 2,700,000 | From 1,500,000 to 9,000,000 |
| All-terrain vehicles, ATVs, snow and swamp-going vehicles | From 60,000 to 105,000 | From 105,000 to 195,000 |
| Agricultural wheeled tractors | From 60,000 to 1,350,000 | From 270,000 to 6,000,000 |
| Agricultural crawler tractors | From 225,000 to 1,350,000 | From 1,050,000 to 4,200,000 |
| Combine harvesters | From 360,000 to 1,800,000 | From 1,320,000 to 6,819,000 |
| Forage harvesters | From 750,000 to 2,160,000 | From 1,914,000 to 7,920,000 |
| Self-propelled agricultural machines | From 300,000 to 600,000 | From 1,500,000 to 2,199,000 |
Source: Calculations of the Insurance Portal based on Section VII of the List of types and categories of wheeled vehicles (chassis) in respect of which a recycling fee is paid, approved. fast. Government of the Russian Federation dated December 26, 2013 No. 1291
Special equipment older than 30 years is exempt from paying the recycling fee. In this case, conditions such as non-use of the vehicle for commercial purposes and the presence of original parts (body, engine, etc.) installed by the manufacturer must be met. Citizens who are in Russia under the resettlement program from other states and who imported their own vehicle are also exempt from the recycling fee.
Legislative regulation
Federal Law No. 89-FZ dated June 24, 1998 (as amended on December 31, 2017) “On Production and Consumption Waste” states that the money paid for transport equipment will be used to improve the environment and protect public health. When calculating its amount, technical parameters and wear and tear are taken into account. Since the beginning of January 2021, the list of cars for which you need to pay for recycling has expanded. It added categories with self-propelled vehicles and wheeled vehicles with trailers for them in accordance with the Decree of the Government of the Russian Federation No. 81 of 02/06/2016 (as amended on 05/11/2016) “On the recycling fee”. Payment of recycling fees by citizens of the Russian Federation is provided in the following circumstances:
- If the self-propelled vehicle is purchased or imported from Japan, Europe or another country;
- If the former owner of the special equipment did not pay the fee or had benefits to be exempt from it.
The recycling fee is collected once for the entire operational period of the vehicle. For models produced in Russia, manufacturers are required to make a payment. The Federal Customs Service is responsible for all imported special equipment from abroad, and the Federal Tax Service is responsible for all other funds. Salvage collection calculations and all related documentation must also be submitted to the Tax Service within 2 days from the date of issuance of the PTS.
